https://www.taxtmi.com/caselaws?id=62671 A sale is inter-State only where movement of goods from one State to another is an integral term or incident of the contract of sale; if the movement is not occasioned by the bargain, the sale is not inter-State. Duplicate tax cannot be levied on turnover already taxed in another dealer's hands, as that would amount to double taxation. Export exemption fails where customs documents are defective or export outside India is not proved, and the transactions may then be taxed as local sales. Charged sample sales are taxable. Foot, head and bones were treated as exempt meat products, while meat and bacon required fresh factual determination on whether they were sold in sealed containers. Sales to the Ministry of Defence satisfied the statutory conditions for exemption as local sales for official use. en-us Thu, 19 May 1977 00:00:00 +0530 Fri, 21 Jan 2011 10:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62671 A sale is inter-State only where movement of goods from one State to another is an integral term or incident of the contract of sale; if the movement is not occasioned by the bargain, the sale is not inter-State. Duplicate tax cannot be levied on turnover already taxed in another dealer's hands, as that would amount to double taxation. Export exemption fails where customs documents are defective or export outside India is not proved, and the transactions may then be taxed as local sales. Charged sample sales are taxable. Foot, head and bones were treated as exempt meat products, while meat and bacon required fresh factual determination on whether they were sold in sealed containers. Sales to the Ministry of Defence satisfied the statutory conditions for exemption as local sales for official use. Case-Laws VAT and Sales Tax Thu, 19 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62671